IRS relieves a church's integrated auxiliary from filing Form 990

Plain-English summary

A tax-exempt organization asked the IRS to be excused from filing the annual Form 990 information return. A Treasury regulation, Section 1.6033-2(g)(1)(i), exempts an "integrated auxiliary of a church" from that filing requirement, a term defined in Treas. Reg. Section 1.6033-2(h). Based on the information the organization provided, the IRS determined it qualifies as an integrated auxiliary of a church and therefore is not required to file Form 990. The letter reminds the group that it still has other obligations as a 501(c)(3) public charity. This matters because it removes a recurring annual filing burden for qualifying church-affiliated organizations.

Ruling snapshot

• Question: Does the organization qualify as an integrated auxiliary of a church, exempting it from the Form 990 filing requirement?
• Outcome: Approved
• Key authorities: Treas. Reg. § 1.6033-2(g)(1)(i) and § 1.6033-2(h); IRC § 501(a); § 501(c)(3); § 6033

Full text (IRS public release)

Department of the Treasury
Internal Revenue Service
Date:

Tax Exempt and Government Entities

Employer ID number:

Person to contact:
Name:
ID number:
Telephone:

Release Number: 202551045
Release Date: 12/19/2025

Form 990 required:

UIL: 6033.01-00

Dear

Why you're receiving this letter
This is in response to your request to be exempt from the requirement to file Form 990, Return of Organization Exempt from Income Tax.

Treasury Regulation Section 1.6033-2(g)(1)(i) provides that an integrated auxiliary of a church exempt from taxation under Internal Revenue Code (IRC) Section 501(a) isn't required to file Form 990. The term "integrated auxiliary of a church" is defined in Treas. Reg. Section 1.6033-2(h). Based on the information you provided, we determined you qualify for classification as an integrated auxiliary of a church. Therefore, in accordance with Treas. Reg. Section 1.6033-2(g)(1)(i), you're not required to file Form 990. We'll update our records accordingly.

What you need to know
As an organization exempt from federal income tax under IRC Section 501(c)(3), you must fulfill other requirements. You can find helpful information about your responsibilities as tax exempt organization in Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities.

Additional information
We'll make this determination letter available for public inspection after making deletions as required by IRC Section 6110, such as the names, addresses, and other identifying details. We've enclosed Letter 437, Notice of Intention to Disclose Rulings, and a copy of the letter that shows our proposed deletions.

• If you disagree with our proposed deletions, follow the instructions in the Letter 437 on
  how to notify us.
• If you agree with our deletions, you don't need to take any further action.

If you have questions, you can call the contact person shown at the top of this letter. Keep a copy of this letter for your records.

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Enclosures:
Letter 437
Letter 4715